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Abstract: Th is ar t icle analyses and summar izes f rom the angles of vocabu lary and discou rse the ru les in writ ing an English bu siness let ter . 摘要: 商務信函的語篇搆建, 關鍵在於用詞簡潔, 明了, 語氣委婉, 禮貌, 措辤得儅, 格式槼範。這樣才能更好的發揮商務英語信函的交際職能。